We look at the division of 728203 by 31 
We're looking to find how many times 31 goes into 728203.

Advancing to step 1:
7 divided by 31 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 31

Step 2:
31 can be fit into 72 2 times, resulting in a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 10 after subtracting 62 from 72.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 31

Let's proceed to step 3:
108 divided by 31 is 3 with a remainder of 15.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtract 93 from 108 to get 15.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 31

Step 4:
31 can be fit into 152 4 times, resulting in a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 234.0
If we take 124 away from 152, we end up with 28.
Include the next digit (0) from the dividend after 28, then repeat: 280 / 31

Step 5:
31 can be fit into 280 9 times, resulting in a remainder of 1.
The next digit of our result is 9. 
Result so far: 2349.0
Deduct 279 from 280 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 31

On to step 6:
If we divide 13 by 31, we get 0 and a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 23490.0
The remainder is 13 after subtracting 0 from 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
31 goes into 130 4 times with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 23490.4
If we take 124 away from 130, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 8:
If we divide 60 by 31, we get 1 and a remainder of 29.
The next digit of our result is 1. 
Result so far: 23490.41
Subtract 31 from 60 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 9:
When dividing 290 by 31, we get 9 with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 23490.419
If we take 279 away from 290, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 10:
The number 31 fits into 110 3 times, leaving a remainder of 17.
The next digit of our result is 3. 
Result so far: 23490.4193
Deduct 93 from 110 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 11:
When dividing 170 by 31, we get 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 23490.41935
If we take 155 away from 170, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 12:
If we divide 150 by 31, we get 4 and a remainder of 26.
The next digit of our result is 4. 
Result so far: 23490.419354
If we take 124 away from 150, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 13:
31 goes into 260 8 times with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 23490.4193548
The remainder is 12 after subtracting 248 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 14:
120 divided by 31 is 3 with a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 23490.41935483
Subtract 93 from 120 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

After the division, we end up with 23490.41935483 and a remainder of 2.7e-08.